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State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the claims were for appropriate purposes, only five claims included evidence …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits

Payroll Improvement Project Bulletin No. PIP-009

… be used to measure readiness; and the resources available for assisting agency staff with testing. Affected Employees … PayServ users will be granted access to a test environment for PayServ v 9.2. Agency users will be able to test … Schedule provides details on the dates and activities for testing. This schedule provides an outline of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-training

NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director

… today announced the promotion of Sylvester (Sly) McClearn to interim director of the New York State Common Retirement … financial industry and I have no doubt he will continue to build on our long record of success. Now, more than ever, … asset for institutional investors. I look forward to his contributions.” “We are extremely proud of our …

https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-director

DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending

… is being spent,” DiNapoli said. “This is a positive step for a company that has run into significant troubles with its … payments over $25,000 to any trade associations used for political purposes and payments made to any organization … “secret payments” totaling over $60 million in exchange for a bailout. This illustrates how undisclosed corporate …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spending

Financial Management Practices

… To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the … areas of revenue collection, payroll, procurement, asset and equipment management, cash management, budgeting, and … watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses …

https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practices

Fire Safety (2015-MS-1)

… fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … plan and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at … that cities, counties, towns and villages are responsible for enforcing the New York State Uniform Fire Prevention and …

https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1

NYS Common Retirement Fund Reports Second Quarter Results

… The New York State Common Retirement Fund’s (Fund) estimated … DiNapoli said. “The Fund remains strong, diversified and well-positioned to weather the ups and downs that have … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …

https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-results

Town of Erwin – Justice Court (2017M-266)

… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. … Town of Erwin Justice Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Opinion 98-10

… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …

https://www.osc.ny.gov/legal-opinions/opinion-98-10

Town of Dover – Financial Activities (2013M-139)

… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139

State Comptroller DiNapoli Releases Audits

… award amounts that were decided based on non-current crime statistics. Auditors also found Program costs that …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… Program (NYSHIP): UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) … The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracts with UnitedHealthcare … identified $7,331,458 in actual and potential overpayments for services not supported by provider documentation and for …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits

Area #12 – Information Technology Contingency Planning – Information Technology Governance

… from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s … school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the event of a disruption …

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

Responsibility for IT Internal Controls – Information Technology Governance

… Internal controls are essential to the effective operation of local governments and schools. They encompass the … way to exercise oversight, it can be done at little or no cost. On the other hand, not asking the right questions may …

https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controls

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Town of Preston - Financial Management (2018M-81)

… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key Findings From January 1, 2015 through …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

City of Mount Vernon – Payroll (2014M-347)

… of employee time and attendance and leave accruals for the period January 1, 2013 through April 21, 2014. … has approximately 900 employees. Budgeted appropriations for 2014 were approximately $96 million, of which … City Comptroller has not established standard procedures for all departments concerning the reporting and recording of …

https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347

2022 Annual Cash Basis Report on State Funds

… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds